https://www.taxtmi.com/caselaws?id=793517 Service tax was held not leviable on tour operator services for package tours that commenced, were performed, and ended wholly within Jammu & Kashmir during the relevant period, because the charging provisions under the Finance Act, 1994 were held not to extend to that territorial field. Reading the definition of tour operator, the charging section, and the Act's territorial extent together, the Tribunal found the activity outside tax net. As the service itself was non-taxable, the confirmed demand, the Revenue's challenge for a larger demand and extended period, and the penalties all failed. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793517 Service tax was held not leviable on tour operator services for package tours that commenced, were performed, and ended wholly within Jammu & Kashmir during the relevant period, because the charging provisions under the Finance Act, 1994 were held not to extend to that territorial field. Reading the definition of tour operator, the charging section, and the Act's territorial extent together, the Tribunal found the activity outside tax net. As the service itself was non-taxable, the confirmed demand, the Revenue's challenge for a larger demand and extended period, and the penalties all failed. Case-Laws Service Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793517